CDR Leisure Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC700212

CDR Leisure Ltd

Filleted Unaudited Financial Statements

31 January 2025

CDR Leisure Ltd

Financial Statements

Year ended 31 January 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

CDR Leisure Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of CDR Leisure Ltd

Year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CDR Leisure Ltd for the year ended 31 January 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of CDR Leisure Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of CDR Leisure Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CDR Leisure Ltd and its director for our work or for this report.

It is your duty to ensure that CDR Leisure Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CDR Leisure Ltd. You consider that CDR Leisure Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of CDR Leisure Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

29 October 2025

CDR Leisure Ltd

Statement of Financial Position

31 January 2025

	2025		2024
Note	£	£	£

Current assets

Cash at bank and in hand	1		1

Creditors: amounts falling due within one year	5	16,878		–
		--------		----
Net current (liabilities)/assets			( 16,877)	1
			--------	----
Total assets less current liabilities			( 16,877)	1
			--------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 16,878)	–
	--------	----
Shareholders (deficit)/funds	( 16,877)	1
	--------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

Mr D Fleming
Director

Company registration number: SC700212

CDR Leisure Ltd

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 18-20 Eagle Street, First Floor, Glasgow, G4 9XA, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.

Going concern

The company is reliant on the support of the directors and group companies in order to continue in operational existence and meet its liabilities as they fall due. The directors are satisfied that they will continue to support the company and as such the going concern basis is appropriate for the preparation of the accounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Operating lease commitments

At the reporting end date the company has outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year: £270,000

Between two and five years: £1,080,000

Over five years: £2,013,833

Total: £3,363,833

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	16,878	–
	--------	----

6. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7. Controlling party

Golden Goose Assets Ltd is regarded by the directors as being the company's ultimate parent company, registered office address- 18-20 Eagle Street, First Floor, Glasgow, Scotland G4 9XA. Golden Goose Assets Ltd is controlled by Mr C Lessani and Mr D Fleming .